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2014 (10) TMI 554 - CESTAT KOLKATAConfiscation and seizure of goods of foreign origin - Penalty u/s 112 - whether non-allowing of cross examination as requested by Shri Vinod Agarwal, is violative the principle of natural justice - Held that:- cross examination cannot be claimed as a matter of right in departmental proceedings and each case has to be examined on its own merit. In the present case, it is not in dispute that the goods of foreign origin were recovered from the godown owned by the Appellant. As stated above, none of the mobile numbers purported to belong to Shri Vijay Bhuwania, were actually found in his name. On the contrary, the Appellant had executed lease deed for his godown with Shri Vijay Bhuwania, who did not exist. Appellants are involved in an act or omission which resulted in diversion of Nepal bound containers of the imported through Haldia Dock, their storage, re-packing and transportation of the said goods. We also find that even though Shri Vijay Bhuwania as per deed was tenant of the said godown and he stated to have been seen by Shri Lahoti and Shri Shyam Suder Singhal, but the facts mentioned about Shri Bhuwania, by them, could not lead to apprehending of Shri Bhuwania. It also appears from the statement of various persons that the Appellants were in knowledge of the activities carried at the said godown - Decided against the appellants.
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